REGISTERED NUMBER: 07208683 (England and Wales)

EFM Distribution Limited

Unaudited Financial Statements

for the Year Ended 30th June 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

P E Minney

SECRETARY:

Mrs Y L Minney

REGISTERED OFFICE:

310 Wellingborough Road

Northampton

Northamptonshire

NN1 4EP

REGISTERED NUMBER:

07208683 (England and Wales)

ACCOUNTANTS:

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Tangible assets

5

20,000

20,000

CURRENT ASSETS

Debtors

6

217,969

145,516

Cash at bank

100,830

40,540

318,799

186,056

CREDITORS

Amounts falling due within one year

7

183,264

181,776

NET CURRENT ASSETS

135,535

4,280

TOTAL ASSETS LESS CURRENT LIABILITIES

155,535

24,280

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

155,435

24,180

SHAREHOLDERS' FUNDS

155,535

24,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st October 2026 and were signed by:

P E Minney - Director

1.	STATUTORY INFORMATION

EFM Distribution Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the period under review was that of the provision of warehouse services.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistency applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1st July 2025

and 30th June 2026

20,000

NET BOOK VALUE

At 30th June 2026

20,000

At 30th June 2025

20,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

104,334

26,337

Other debtors

113,635

119,179

217,969

145,516

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

(4,740

)

82

Amounts owed to associates

137,969

158,214

Taxation and social security

49,263

22,115

Other creditors

772

1,365

183,264

181,776

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 30th June 2026 or at 30th June 2025.

10.	CAPITAL COMMITMENTS

There were no capital commitments as at 30th June 2026 or at 30th June 2025.